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1、外文翻译原文ApplicationofActivity-BasedCostinginaManufacturingCompany:AComparisonwithTraditionalCostingMaterialSource:DepartmentofIndustrialEngineering,UniversityofDokuzEylul,TurkeyAuthor:GoncaTuncel,DeryaErenAkyol,GunhanMiracBayhan,UtkuKokerAbstract:Activity-BasedC
2、osting(ABC)representsanalternativeparadigmtotraditionalcostaccountingsystemandhasreceivedextensiveattentionduringthepastdecade.Ratherthandistortingthecostinformationbyusingtraditionaloverheadallocationmethods,ittracesthecostviaactivitiesperformedonthecostobjec
3、ts(productionorserviceactivities)givingmoreaccurateandtraceablecostinformation.Inthispaper,theimplementationofABCinamanufacturingsystemispresented,andacomparisonwiththetraditionalcostbasedsystemintermsoftheeffectsontheproductcostsiscarriedouttohighlightthediff
4、erencebetweentwocostingmethodologies.TheresultsoftheapplicationrevealtheweakpointsoftraditionalcostingmethodsandanS-Curvewhichexposestheundercostedandovercostedproductsisusedtoimprovetheproductpricingpolicyofthefirm.1IntroductionThecustomerdrivenenvironmentoft
5、oday’smanufacturingsystemsandthecompetitivepressureoftheglobaleconomyforcemanufacturingservicesandorganizationstobecomemoreflexible,integratedandhighlyautomatedinordertoincreasetheirproductivityatreducedcosts.Butitisimpossibletosustaincompetitivenesswithoutana
6、ccuratecostcalculationmechanism.Proposedby,asanalternativemethodtotraditionalcostaccountingmethods,ABCassignscoststoactivitiesusingmultiplecostdrivers,andthenallocatescoststoproductsbasedoneachproduct’suseoftheseactivities.Usingmultipleactivitiesascostdrivers,
7、itreducestheriskofdistortionandprovidesaccuratecostinformation.InanABCsystem,thetotalcostofaproductequalsthecostoftherawmaterialsplusthesumofthecostofallvalueaddingactivitiestoproduceit.Inotherwords,theABCmethodmodelstheusageoftheorganizationresourcesbythe8act
8、ivitiesperformedandlinksthecostoftheseactivitiestooutputs,suchasproducts,customers,andservices.Eachproductrequiresanumberofactivitiessuchasdesign,engineering,purchasing,productiona
